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Menampilkan 1–10 dari 63 artikel
Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial...
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Peran Media Sosial dalam Mendorong Inovasi Rasa, Bentuk, dan Persepsi Kekinian Jajanan Indonesia di Era Digital: Studi Literatur
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 17
, No 2
(2025)
This study aims to analyze the role of social media in driving innovation in flavor, shape/appearance, and modern perception of Indonesian traditional snacks in the digital era through a literature review from 2020–2025. Social media functions not only as a promotional tool but also as a creative and collaborative space that influences how traditional snacks are created, modified, and perceived. The findings indicate that social media accelerates the spread of new flavor trends and encourages th...
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Sistem Informasi Instalasi Kabel Serat Optik Di Kabupaten Bangkalan Menggunakan Model Waterfall
Mukhlis Ainur Rahman
; Nuru Aini
; Nor Halimah
; Siti Nur Khofifah
; Devita Sari
; Naila Nataswa Juniar
; Ahmad Noor Alfinuha Shidiqqi Al Dafian
; Halimah, Nor
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Perkembangan sistem informasi seiring dengan kemajuan teknologi informasi yang signifikan, berperan dalam penyimpanan, pengelolaan, dan pendistribusian informasi. Salah satu contohnya adalah dalam pengelolaan data instalasi kabel serat optik. Dinas Komunikasi dan Informatika Bangkalan, sebagai instansi pemerintah, menghadapi tantangan dalam pencatatan data serat optik yang masih dilakukan secara konvensional menggunakan perangkat lunak Excel. Untuk mengatasi masalah ini, peneliti merancang dan m...
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Perancangan Knowledge Management System Sebagai Media Berbagi Pengetahuan Mahasiswa Dengan Metode Knowledge Management System Lifecycle
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Knowledge must be managed effectively to facilitate transfer between individuals, groups, and organizations. The Informatics Engineering study program currently lacks a system for knowledge management. Currently, the study program facilitates offline discussion forums for the sharing of knowledge gained by lecturers and students. These offline discussion forums require significant costs, time, and space, often resulting in delays in knowledge sharing. This research focused on the analysis and de...
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Hubungan Struktur Kepemilikan, Komite Audit dan Biaya Research and Development terhadap Intellectual Capital Disclosure
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research em...
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Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analy...
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PERSEPSI WANITA USIA SUBUR TERHADAP PENGGUNAAN KONTRASEPSI JANGKA PANJANG
Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES)
Vol 7
, No 2
(2025)
Kesehatan reproduksi merupakan aspek penting dalam peningkatan kualitas hidup perempuan usia subur, terutama di lingkungan kerja perkotaan. Studi ini bertujuan untuk memahami persepsi wanita usia subur terhadap penggunaan kontrasepsi jangka panjang (KJP) dan sikap mereka terhadap deteksi dini kanker serviks. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara semi-terstruktur dan observasi terhadap lima informan di lingkungan kerja BUMN Kimia Farma jakarta pusat. Has...
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Pengaruh kWh Meter Bermasalah Terhadap Efektivitas kWh Jual
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
Penelitian ini bertujuan untuk mengetahui pengaruh kWh meter yang bermasalah terhadap efektivitas kWh Jual. Penggambilan data pemakaian kWh meter bermasalah pelanggan di PT. PLN (Persero) ULP Muara Enim. Metode yang digunakan ACMT (Aplikasi Catat Meter Terpusat) dan anlisa RCPS (Root Cause Problem Solving). Hasil penelitian ini Terdapat peningkatan nilai kWh setelah dilakukan penggantian pada kWh meter bermasalah, yang sebelumnya rata-rata pemakaian hanya 3.282 kWh setelah di lakukan penggantian...
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Optimisasi Whisper Speech-to-Text Bahasa Indonesia dengan Hybrid Cloud dan Multi-Engine
Ikhwan Alfath Nurul Fathony
; Ikhwan Alfath Nurul Fathony
; Affix Mareta
; Beta Estri Adiana
; Olivia Wardhani
; Dimas Ardiansyah Halim
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
Automatic Speech Recognition (ASR) for the Indonesian language faces significant challenges due to high Word Error Rate (WER), especially when using pre-trained models without fine-tuning. This study develops an optimized ASR system using a hybrid cloud architecture that integrates the Faster-Whisper large-v3 engine with advanced audio preprocessing techniques. The system adopts a distributed architecture, with Google Colab (Tesla T4, 15GB VRAM) as the GPU server and Ubuntu 22.04 LTS (8 core, 32...
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Pengembangan dan Komersialisasi Desain Produk Aksesoris Interior Berbahan Baku Kain Perca Sebagai Upaya Meningkatkan Komersialisasi Usaha Bank Sampah Gulon Asri
Rohadatul 'Aisy, Nadhifia Iryadini
; Alimin, Nurhayatu Nufut
; Putri Novitabella, Trisna Dwi
; Pradini Priliana, Silmi Cahya
; Safi’i, Wisnu imam
; Pramesti, Sharfina Djati
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 1
(2025)
The service activity is a continuation of the previous service activity, which is almost entering the final stage of efforts to commercialize Gulon Asri waste bank products. This service activity consists of material delivery activities and product making workshop activities along with recording video tutorials of the products being worked on. At this stage, waste bank women are taught to make video tutorials which can be used as a means of education about recycling fabric waste as well as a pro...
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