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Integrating Fully Homomorphic Encryption and Zero-Knowledge Proofs for Efficient Verifiable Computation
Journal of Computing Theories and Applications
Vol 3
, No 3
(2025)
Fully Homomorphic Encryption (FHE) enables computation on encrypted data with end-to-end confidentiality; however, its practical adoption remains limited by substantial computational costs, including long encryption and decryption times, high memory consumption, and operational latency. Zero-Knowledge Proofs (ZKPs) complement FHE by enabling correctness verification without revealing sensitive information, although they do not support encrypted computation independently. This study integrates bo...
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Effectiveness of Solar-Powered Smart School Yard Lights on Energy Efficiency and Lighting Quality
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
The development of renewable energy, particularly Solar Power Plants (PV), requires a reliable, real-time, and easily accessible electrical energy monitoring system to ensure optimal system performance. This study aims to design and implement an Internet of Things (IoT)-based electrical energy monitoring system for PV using the NodeMCU ESP32 microcontroller, the PZEM-004T sensor for measuring electrical parameters, and the Node-RED platform as the data visualization interface. The developed syst...
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Klasifikasi Preferensi Destinasi Wisata Gunung dan Pantai Menggunakan Metode Deep Learning
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Tourism is one of the sectors that plays an important role in boosting economic growth through travel activities and destination exploration. Tourists' preferences for nature-based tourism options, such as mountain hiking or beach tourism, are influenced by various factors, ranging from personal experiences and recreational interests to social characteristics. Therefore, a technology-based approach is needed to predict destination choice tendencies more accurately. As artificial intelligence tec...
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Prediksi Konsentrasi PM2.5 Resolusi 15 Menit di Kabupaten Brebes Menggunakan Transformer dan GEOS-CF NASA
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Polusi udara partikulat halus (PM2,5) merupakan ancaman serius bagi kesehatan masyarakat di Kabupaten Brebes, Jawa Tengah. Faktor penyumbang utamanya adalah emisi kendaraan di jalur Pantura, aktivitas industri perikanan, serta konsentrasi tinggi selama musim kemarau (Juni–November). Tidak adanya model peramalan sub-jam yang akurat menghambat pengembangan sistem peringatan dini yang efektif. Penelitian ini mengembangkan dan mengevaluasi model deep learning berbasis Transformer untuk memprediksi k...
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Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses t...
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Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2020-2024
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists...
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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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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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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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