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The Effect of ESG on Financial Distress with Gender Diversity Moderating
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress...
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Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested u...
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Evaluasi Tingkat Komponen Dalam Negeri (TKDN) pada Pekerjaan Elektrikal Proyek Konstruksi Bangunan Gedung Pemerintah: Studi Kasus delapan Proyek
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Penelitian ini bertujuan untuk mengevaluasi implementasi Tingkat Komponen Dalam Negeri (TKDN) pada pekerjaan elektrikal proyek konstruksi bangunan gedung pemerintah di Indonesia. Metode yang digunakan adalah pendekatan kuantitatif deskriptif–evaluatif melalui studi kasus pada delapan lokasi proyek pemerintah. Evaluasi dilakukan terhadap capaian TKDN pada pekerjaan MVMDP, LVMDP, pemasangan kabel, pencahayaan, genset, trafo distribusi, dan biaya transportasi berdasarkan dokumen kontrak dan ketentu...
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Perbandingan Kenaikan Berat Badan pada Pasien yang Menggunakan KB suntik 1 Bulan dengan KB suntik 3 Bulan di Bidan Praktik Mandiri Wilayah Kerja Puskesmas Kragilan Serang, Banten Tahun 2023
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Weight gain can be a concern for some women, with some considering a body conforming to specific beauty standards as an ideal or desired goal. The use of progesterone hormone injections, which affect the appetite control center in the hypothalamus, can increase appetite and potentially lead to weight gain. This research employs a descriptive-analytical method with a quantitative approach conducted at the Independent Midwife Practice in the working area of the Kragilan Serang Community Health Cen...
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Perilaku Manajemen Risiko Dalam Penggunaan Layanan Pinjaman Online
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Fenomena meningkatnya penggunaan layanan pinjaman online di kalangan mahasiswa menimbulkan kekhawatiran terhadap potensi risiko finansial yang dapat mengganggu kesejahteraan dan performa akademik mereka. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis perilaku manajemen risiko mahasiswa STIEPARI Semarang dalam penggunaan layanan pinjaman online, mengidentifikasi faktor-faktor yang memengaruhi pembentukan perilaku tersebut, serta memahami implikasinya terhadap kesejahteraan finansi...
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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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Assessing the Contribution and Effectiveness of Motor Vehicle Taxes in Enhancing Regional Revenue: Evidence from Central Java Province
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Cen...
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Analisa Citra Warna Darah Reject Berdasarkan Fitur Histogram Menggunakan KNN
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Manual quality assessment of Platelet Concentrate (TC) is highly subjective and inconsistent, necessitating an objective, automated classification system. This study aims to develop a computationally efficient, low-cost model for TC quality classification using Histogram Features extracted from grayscale images combined with the K-Nearest Neighbor (KNN) algorithm. The methodology employed critical preprocessing steps, including StandardScaler for normalization and SMOTE for balancing the trainin...
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The Epistemology : Digital Transformation Of Traditional Game Development Based On Machine Learning System
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
This paper explores the epistemological dimensions of the digital transformation occurring in traditional game development through the integration of machine learning systems. By examining how knowledge creation, validation, and application have evolved in this domain, we identify fundamental shifts in the epistemological frameworks governing game development practices. The research investigates how machine learning has redefined creative processes, technical implementation, and experiential des...
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RANCANG BANGUN SISTEM TELEMETRI PARAMETER MULTI LOKASI PANEL SURYA BERBASIS KOMUNIKASI JARAK JAUH DAN IoT
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Penelitian ini bertujuan untuk mengembangkan sistem telemetri guna memantau kinerja panel surya pada beberapa lokasi dengan menggunakan komunikasi jarak jauh dan platform Internet of Things (IoT). Metode pemantauan konvensional memiliki keterbatasan dalam menyediakan data secara real-time pada area yang luas, sehingga evaluasi kinerja jarak jauh menjadi kurang efisien. Untuk mengatasi permasalahan tersebut, dirancang sebuah sistem pemantauan menggunakan mikrokontroler ESP32, sensor INA219 untuk...
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