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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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Strategi Pengelolaan Arus Kas Untuk Keberlanjutan Usaha Kue Tradisional
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskrip...
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Characteristics of high-protein corn yogurt with the addition of soy protein isolate and spirulina
Dewi, Ratih Tiara
; Aini, Nur
; Haryanti, Pepita
; Khairunnisa, Anita
; Probowati, Banun Diyah
; Arsyistawa, Hadana Sabila
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 11
, No 1
(2026)
Corn milk yogurt is a fermented product that has a low protein content. One of the efforts to increase the protein content of corn milk yogurt is by adding spirulina and soy protein isolate as a source of high protein. The objectives of this research are 1) to study the formulation of high protein corn milk yogurt with the addition of spirulina and soy protein isolate; 2) to study the characteristics of corn milk yogurt. Corn yogurt with the addition of spirulina (0.08, 0.12 and 0.16%) and soy p...
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HUBUNGAN KECANDUAN SMARTPHONE TERHADAP INDEKS MASSA TUBUH REMAJA DI SURAKARTA
Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES)
Vol 8
, No 1
(2026)
Gaya hidup remaja masa kini sangat erat kaitannya dengan penggunaan smartphone, di mana hampir seluruh remaja telah memiliki smartphone pribadi. Penggunaan smartphone yang tidak terkontrol berisiko menimbulkan kecanduan yang dapat berdampak negatif terhadap kualitas hidup remaja. Kondisi ini berdampak pada status gizi yang tidak normal pada remaja, diantaranya kekurangan berat badan (underweight) maupun kelebihan berat badan (overweight). Tujuan penelitian ini adalah mengetahui hubungan kecandua...
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A Lightweight Maize Leaf Disease Recognition Using PCA-Compressed MobileNetV2 Features and RBF-SVM
Journal of Computing Theories and Applications
Vol 3
, No 3
(2026)
The integration of Artificial Intelligence (AI) into precision agriculture has significantly improved plant disease recognition; however, many existing deep learning models remain computationally expensive and feature-redundant, limiting their deployment on low-power and edge devices. To address these limitations, this study proposes a lightweight framework for maize leaf disease recognition based on serial deep feature extraction, dimensionality reduction, and machine-learning–based classificat...
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Pengaruh Tingkat Pendidikan Terhadap Kualitas Laporan Keuangan Berbasis SAK EMKM Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi : Studi Kasus Pada Coffee Shop Kota Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2026)
This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive st...
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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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Android Malware Detection Using Machine Learning with SMOTE-Tomek Data Balancing
Masari, Maryam Sufiyanu
; Danladi, Maiauduga Abdullahi
; Onyinye, Ilori Loretta
; Tohomdet, Loreta Katok
Journal of Computing Theories and Applications
Vol 3
, No 3
(2026)
This study presents a comprehensive comparative analysis of four traditional machine learning algorithms Decision Tree, Random Forest, K-Nearest Neighbors, and Support Vector Machine for Android malware detection using the preprocessed TUANDROMD dataset comprising 4,465 instances and 241 features representing both static and dynamic application characteristics. Motivated by the limitations of conventional signature-based and hybrid detection methods, especially in managing imbalanced datasets an...
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Hybrid Apriori–MST Framework for Revealing the Structural Backbone of Consumer Purchase Patterns
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
Traditional association rule analysis is effective at uncovering co-purchase patterns but fails to provide a global structural view of the market, which often results in fragmented and isolated insights. This study proposes a hybrid framework that integrates the Apriori algorithm with a Minimum Spanning Tree (MST) in order to validate and contextualize association rules within a single structural backbone. Transaction data from a retail store are transformed into a weighted, undirected product g...
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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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