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Menampilkan 1–10 dari 38 artikel
Analisis Struktur Biaya dan Efisiensi Ekonomi Usaha Tani Tembakau: Studi Kasus Kelompok Tani Batu Daun di Desa Batuan, Kabupaten Sumenep
Botani : Publikasi Ilmu Tanaman dan Agribisnis
Vol 3
, No 2
(2026)
Tobacco is a leading commodity that forms the foundation of the rural economy, but its cultivation faces challenges in the form of labour intensity, significant capital requirements, and farmers' lack of understanding of systematic cost structures. This study aims to analyse the production cost structure and evaluate the economic efficiency of tobacco farming managed by the Batu Daun Farmer Group in Batuan Village, Sumenep Regency. The research method used a qualitative descriptive approach with...
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Analisis Sistem Penyimpanan Arsip Dinamis pada Divisi General Ledger Accounting PT KPN Plantation
Jurnal Ekonomi dan Keuangan
Vol 4
, No 1
(2026)
In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected th...
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Pengaruh Sustainability Reporting terhadap Nilai Perusahaan Pertambangan di Indonesia: Systematic Literature Review dengan Pendekatan PRISMA 2020
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 1
(2026)
Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISM...
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Optimasi Steganografi Video Berbasis LSB Multi-Bit dengan Penentuan Posisi dan Jumlah Bit Adaptif Berdasarkan Analisis Kecerahan dan Tekstur Frame
Sarah Triana
; Fiky Anggara
; Agata Febrianti Nadia Sa'o
; Lolintiani Evarista Lobatuka
; Sarmila Sarmila
Modem : Jurnal Informatika dan Sains Teknologi
Vol 4
, No 1
(2026)
Steganography is a method to hide confidential messages in digital media so that they are not detected by unauthorized parties. Unlike cryptography which protects the content of messages through encryption, steganography hides the message itself. One popular technique is the Least Significant Bit (LSB), which replaces the least important bit on the pixel with a secret message bit. However, conventional LSB methods such as 1-bit or 3-bit have limitations due to the compromise between insertion ca...
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Analisis Total Quality Management (TQM) Dalam Meningkatkan Kualitas Pelayanan Pada Pelanggan KPUD Tani Wilis
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to analyze the implementation of Total Quality Management (TQM) in improving service quality at KPUD Tani Wilis, particularly in the supply and distribution of livestock feed. The research employs a descriptive qualitative approach with data collected through in-depth interviews and direct observations involving cooperative management, employees, and customers. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The fi...
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Sinergi Q.S. Al-Baqarah Ayat 282 dengan Pencatatan Akuntansi pada UMKM untuk Menjaga Keberlanjutan Bisnis
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 6
(2025)
This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is ve...
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Refleksi Etika Bisnis Islam pada Q.S Al-jumuah Ayat 9-10 sebagai Upaya Pencegahan Fraud dalam Perspektif Akuntansi Syariah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 6
(2025)
This study aims to reflect on the Islamic business ethics values contained in QS Al-Jumu’ah verses 9–10 and their relevance in fraud prevention from the perspective of Sharia accounting. Fraudulent actions in business, such as falsifying financial reports and arranging transactions, are very dangerous issues because they undermine the economic system as a whole. This study uses a literature research method with a thematic interpretation (tafsir maudhu’i) approach to understand the meaning of Sur...
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Analysis of the Implementation of Accounting Information Systems on Individual Performance, Organizational Performance, and Net Benefits
International Journal of Entrepreneurship and Management
Vol 2
, No 3
(2025)
The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual...
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Media Pembelajaran Interaktif Aksara Devanagari Sebagai Inovasi Edukasi Digital Berbasis Budaya Bali
Aristamy, I Gusti Ayu Agung Mas
; Mutiarani, Rizkita Ayu
; Winatha, Komang Redy
; Naratama, I Made Edo
Jurnal Riset Rumpun Seni, Desain dan Media
Vol 4
, No 2
(2025)
This study aims to develop an interactive mobile application-based learning media to introduce Devanagari Sanskrit script to Indonesian teenagers. The background of this research is the lack of communicative, contextual, and engaging learning media for the digital generation in learning traditional scripts. The development method uses the ADDIE model modified with a visual communication design approach and integration of local Balinese cultural values. The results show that this media successful...
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Digitalisasi Sistem Penjualan pada Ubay Galon dengan Model Waterfall
Jurnal Bisnis Inovatif dan Digital
Vol 2
, No 3
(2025)
Manual transaction and stock recording at Ubay Galon causes various issues, such as data loss, record inaccuracies, and lack of real-time access. This study aims to design and develop a web-based sales information system to improve operational efficiency and data accuracy. The research was conducted at Ubay Galon, South Tangerang, using the Waterfall development method. Data collection techniques include observation, interviews, and literature studies. The system was designed using UML and imple...
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