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The Effect of ESG on Financial Distress with Gender Diversity Moderating
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress...
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Assessing the Contribution and Effectiveness of Motor Vehicle Taxes in Enhancing Regional Revenue: Evidence from Central Java Province
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Cen...
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Analisis Sentimen Terhadap Isu Pemblokiran Thrifting Pada Platform TikTok Menggunakan Bidirectional Long Short-Term Memory
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
The development of social media platforms like TikTok has created new spaces for digital economic activities, including the practive of thrifting, which has now become a trend among the public. However, government policies that block these activities have sparked various public reactions. This study aims to analyze public sentiment regarding the issue of thrifting bans on the TikTok platform using the Bidirectional Long Short-Term Memory (Bi-LSTM) method. This method was chosen because it can un...
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Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses t...
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Rancang Bangun Sistem Informasi Arsip Dokumen Impor Berbasis Web PT Petrokimia Gresik
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
The rapid development of information technology has encouraged organizations to implement computerized systems to improve document management efficiency and security. At PT Petrokimia Gresik, import document archiving was previously conducted using Google Drive and physical storage, which caused issues such as limited access control, risk of data loss, and slow document retrieval during audits. This study aims to design and develop a web-based Import Document Archiving Information System using t...
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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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Analisis Pengendalian Kualitas Produksi Menggunakan Metode Statistical Quality Control (SQC) Pada Pabrik Gula ABC
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to analyze the quality control of white crystal sugar production at ABC Sugar Factory using the Statistical Quality Control (SQC) method. The research employed a descriptive quantitative approach with a case study design. The primary data consisted of production volume and defective product data during the 2024 production period, while supporting data were obtained through observation and interviews with the Quality Control department. The analytical tools applied included check...
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ANALISIS KINERJA SISTEM AUTO TRACKING SINGLE AXIS PADA PANEL SURYA 10WP BERBASIS INTERNET OF THINGS (IoT) DENGAN PEMANTAUAN REAL-TIME
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
The increasing global energy demand drives the search for efficient and sustainable renewable energy solutions. Solar panels have become one of the most widely used technologies; however, their efficiency remains limited when installed in a static position. This research aims to analyze the performance of a single-axis auto tracking system on a 10WP solar panel integrated with the Internet of Things (IoT) for real-time monitoring, specifically in powering a portable powerbank. The research metho...
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Penilaian Tingkat Kesehatan Bank Menggunakan Metode RGEC: Studi Pada PT Bank Mega Tbk Periode Tahun 2016-2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, cover...
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Analisis Persediaan Benih Lele Menggunakan Sistem Just in Time (JIT) Untuk Memenuhi Kebutuhan Produksi Pada Perusahaan ABC
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024...
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