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Pengaruh Probabilitas Financial Distress, Ukuran Perusahaan, Likuiditas, Arus Kas Operasi, dan Laba Akuntansi terhadap Pengembalian Saham
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accountin...
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Pengaruh Profitabilitas, Leverage, Likuiditas, dan Cash Flow Shock Terhadap Financial Distress
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simult...
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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data r...
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ANALISIS SEMIOTIKA DAN IDENTITAS VISUAL LOGO “PIA SARONDE” SEBAGAI REPRESENTASI BRANDING UMKM KULINER KHAS GORONTALO
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
Penelitian ini mengkaji identitas visual merek Pia Saronde—salah satu produk kuliner khas Gorontalo—dengan menggunakan pendekatan semiotika yang berlandaskan teori Roland Barthes. Sebagai salah satu UMKM yang bergerak di sektor pangan, merek ini sangat bergantung pada peran logo untuk membentuk persepsi konsumen, memperkuat posisi merek, serta membedakannya dari produk lain dalam persaingan pasar. Penelitian ini bertujuan menelaah struktur visual yang membentuk logo, menginterpretasikan makna de...
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Pengujian Black-Box Dengan Teknik State Transition pada Sistem Appoinment Klinik Berbasis Web Citra Medica
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
Pengujian perangkat lunak merupakan tahap penting dalam memastikan kualitas dan keandalan sistem sebelum digunakan secara luas. Salah satu metode yang umum digunakan adalah black box testing, yaitu pengujian yang berfokus pada fungsionalitas perangkat lunak tanpa memperhatikan struktur internal kode. Dalam penelitian ini, metode black box testing diterapkan dengan menggunakan teknik state transition untuk menguji sistem appointment klinik berbasis web “Citra Medica”. Pengujian dilakukan dengan m...
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Analisis Efektivitas Desain User Interface Aplikasi JKN Mobile Berdasarkan Teori Usability Heuristic of UI Principles
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
This study evaluated the effectiveness of the JKN Mobile interface using Nielsen’s Usability Heuristic Principles to identify issues that affect clarity, consistency, and user navigation. The research applied a descriptive qualitative approach through interface observation and visual analysis, focusing on typography, layout, color usage, iconography, and feedback mechanisms. The findings showed that several essential elements of system status were not clearly presented, such as loading indicator...
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Hubungan Dukungan Keluarga dan Kualitas Hidup pada Pasien Diabetes Melitus di Rumah Sakit Santa Elisabeth Medan
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Diabetes mellitus is the second leading cause of death worldwide after cardiovascular disease. This condition causes physical and psychological burdens. Quality of life is influenced by various aspects, including the ongoing special needs of diabetes mellitus patients. Family support is a form of assistance provided by family members to provide physical and psychological comfort when someone is ill. This study aims to determine the relationship between family support and quality of life of diabe...
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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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Partially Homomorphic Encryption for Supporting Encrypted Data Retrieval in Relational Databases
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Relational databases store information in interconnected tables and are widely used for data management and retrieval. However, in certain environments, the original values stored in a relational database cannot be exposed during data retrieval. This limitation creates a challenge because common encryption methods only transform data for storage and do not support mathematical operations needed for value matching. Partially Homomorphic Encryption is a cryptographic approach that allows specific...
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Klasifikasi Jenis Sampah Organik Dan Anorganik Menggunakan Convutional Neural Network Berbasis Citra Digital
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Waste has become a serious environmental problem in Indonesia, which continues to increase along with population growth. The issue of waste management poses serious challenges for the environment, especially in the process of separating organic and inorganic waste. In the field of computer vision, recognising the type and shape of waste through camera images remains a challenge due to variations in shape, colour, and complex lighting conditions. Therefore, this problem utilises Deep Learning tec...
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