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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distribu...
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Klasifikasi Jenis Bunga Menggunakan Algoritma Convolutional Neural Network (CNN)
Ade Irgi Firdaus
; Ade Irgi Firdaus
; Dwi Okta Djoas
; Riefaldi Diofano Saputra
; Indry Anggraeny
; Hilda Apriliya Ningsih
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
This research aims to develop a multiclass flower image classification system using the Convolutional Neural Network (CNN) algorithm with the EfficientNet architecture. The main problem addressed is the difficulty of manual identification of flower species that share high visual similarity. The research stages include collecting 17,299 flower images across 19 classes, performing data preprocessing such as image resizing, pixel normalization, and augmentation, followed by model training using the...
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Analisis Performansi Pendekatan Machine Learning Pada Deteksi Penyakit Daun Tanaman Kopi
Purnomo, Rosyana Fitria
; Purnomo, Rosyana Fitria
; Yodhi Yuniarthe
; Hilda Dwi Yunita
; Fatimah Fahurian
; Ahmad Ikhwan
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
Detection and identification of plant diseases is critical to the success and efficiency of agricultural production. Plant disease outbreaks are becoming more frequent throughout the world, and the presence of these diseases in cultivated plants has a significant impact on productivity. Therefore, researchers are focusing on developing effective and reliable plant disease detection methods. Thus, farmers can take advantage of early detection of this disease to minimize future losses. This articl...
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ANALISIS KERUSAKAN JALAN SERTA PENANGANAN MENGGUNAKAN METODE BINA MARGA DAN PCI DI JALAN BANJARAN MUHAMMAD YAMIN – KABUPATEN TEGAL
Journal of Civil Engineering and Technology Sciences
Vol 4
, No 2
(2026)
Kerusakan jalan adalah permasalahan infrastruktur yang berdampak pada keselamatan dan efisiensi lalu lintas. Penelitan ini memiliki tujuan mengevaluasi kondisi lapangan perkerasan ruas jalan Banjaran Muhammad Yamin, Kabupaten Tegal, menggunakan dua metode: Pavement Condition Index (PCI) dan Binamarga. Metode PCI menilai kondisi secara visual dengan indeks numerik, sedangkan Bina Marga menilai jenis dan Tingkat kerusakan serta menentukan urutan prioritas perbaikan. Survei dilakukan pada 30 segmen...
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Microbial profile of digesta in diabetic experimental animals fed with parboiled rice: Profil mikroba digesta hewan coba diabet yang diberi beras pratanak
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 11
, No 1
(2026)
Rice is a staple food for nearly two-thirds of the world's population, including Indonesians. Rice generally has a high glycemic index (GI) and cannot be consumed by diabetics. Pratanak rice has a low GI, so it is recommended for diabetics. The study aimed to evaluate the effect of parboiled rice on the amount of LAB (Lactic Acid Bacteria), pH, and SCFA (Short-Chain Fatty Acids) of diabetic experimental animals. The research method consisted of 6 groups of rats with groups 1 (Cr and Mg fortifie...
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ANALISIS MUTU KIMIA PRODUK KUPANG KRISPI DI UD. BUNDA FOODS
Jurnal Agrifoodtech
Vol 4
, No 2
(2026)
Mutu dalam pengolahan pangan menjadi hal penting untuk menjamin produk yang aman, higienis, dan berkualitas. Suatu produk dikatakan bermutu apabila mampu memenuhi standar mutu yang telah ditetapkan oleh pihak terkait dalam hal ini adalah Standar Nasional Indonesia (SNI). Penelitian ini dilakukan untuk mengevaluasi kualitas kimia dari produk kupang krispi yang dihasilkan oleh UD. Bunda Foods, dengan menitikberatkan pada tiga parameter utama yaitu kadar air, kadar abu, dan kadar protein. Kupang kr...
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Perbandingan Kenaikan Berat Badan pada Pasien yang Menggunakan KB suntik 1 Bulan dengan KB suntik 3 Bulan di Bidan Praktik Mandiri Wilayah Kerja Puskesmas Kragilan Serang, Banten Tahun 2023
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Weight gain can be a concern for some women, with some considering a body conforming to specific beauty standards as an ideal or desired goal. The use of progesterone hormone injections, which affect the appetite control center in the hypothalamus, can increase appetite and potentially lead to weight gain. This research employs a descriptive-analytical method with a quantitative approach conducted at the Independent Midwife Practice in the working area of the Kragilan Serang Community Health Cen...
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Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested u...
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Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary dat...
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The Epistemology : Digital Transformation Of Traditional Game Development Based On Machine Learning System
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
This paper explores the epistemological dimensions of the digital transformation occurring in traditional game development through the integration of machine learning systems. By examining how knowledge creation, validation, and application have evolved in this domain, we identify fundamental shifts in the epistemological frameworks governing game development practices. The research investigates how machine learning has redefined creative processes, technical implementation, and experiential des...
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