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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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Pengaruh Sustainability Report, Jumlah Rapat Komite Audit, Likuiditas, Leverage, dan Total Perputaran Aset terhadap Profitabilitas di Sektor Pertambangan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of sustainability report disclosure, audit committee meeting frequency, liquidity, leverage, and total asset turnover on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Profitability is measured using Return on Equity (ROE). This research adopts a quantitative approach using secondary data obtained from annual financial statements and sustainability reports. The sample was selected using purposive s...
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Klasifikasi Huruf Hijaiyah Berbasis Citra Digital Menggunakan Metode Convolutional Neural Network (CNN)
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Hijaiyah letters have varying shapes, and some of them are very similar, often causing errors in the manual character recognition process. This study aims to classify Hijaiyah letters based on digital images using the Convolutional Neural Network (CNN) method. This method was used in this study with a dataset consisting of 28 letter classes and a total of 4,480 images obtained from various public sources and private data. All images underwent a preprocessing stage that included labeling, resizin...
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Peran Keamanan Transaksi Online Terhadap Keputusan Pembelian Melalui Aplikasi Shopee
Asih, Rusmini
; Kamelia, Sara Egyta
; Hafiedz, Febbyana Pedro
; Nabila, Nuri Dian
; Rahmawati, Jennysa
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a r...
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Technology-Based Accounting Implementation: A Case Study of P2MW Student Entrepreneurs
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews...
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Ungkapan Emosional Netizen dalam Menanggapi Isu Perselingkuhan pada Aplikasi Tiktok
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 4
(2025)
The rise of social media has made TikTok one of the platforms where public discussions quickly develop, especially when dealing with issues involving public figures. Cases of infidelity often receive strong reactions, and many users express their emotions through comments that spread widely and shape public conversation. This study aims to examine the emotional expressions of netizens in responding to an infidelity case involving a public figure on TikTok, particulary on the account @nyatamedia....
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Penerapan Malcolm Baldrige untuk Mengukur Kinerja KSPPS BKK Purwokerto
Septianingsih, Leny
; Zahrotunnida, Nabila
; Aflah, Nafilah
; Yuniar , Rifki Nika
; Husen, Saadilah Amril
; Sulasih, Sulasih
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huber...
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Pengaruh Pemanfaatan Quick Response Code Indonesian Standard (Qris) di Era Ekonomi Digital Terhadap Pelaporan Keuangan UMKM
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of t...
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Pengaruh Work Family Conflict, Stres Kerja dan Kompensasi Terhadap Kinerja Karyawan di PT Nusa Gas Pratiwi
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of work-family conflict, job stress, and compensation on employee performance at PT Nusa Gas Pratiwi. A quantitative approach with a survey method was employed, and data were collected through questionnaires distributed to 35 permanent employees. The data were analyzed using multiple linear regression with SPSS software. The results indicate that work-family conflict, job stress, and compensation have a positive and significant effect on employee performa...
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FULFILLMENT OF THE RIGHT TO VOTE AND OBTAIN ACCESSIBILITY AS A POLITICAL RIGHT OF PERSONS WITH DISABILITIES BY THE KPUD OF KARANGANYAR DISTRICT IN THE 2024 PRESIDENTIAL AND VICE PRESIDENTIAL ELECTION IN JATIPURO DISTRICT
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
The purpose of this study is to analyze efforts and describe factors that influence the right to vote and obtain accessibility as political rights for people with disabilities by the Karanganyar Regency KPUD in the 2024 Presidential and Vice Presidential Election in Jatipuro District. This study is a qualitative study with a case study approach regarding the phenomenon of low voter turnout for people with disabilities in Jatipuro District. Data were obtained through interviews, observations, and...
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