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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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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, 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 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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ANALISIS SEMIOTIKA DAN IDENTITAS VISUAL LOGO “PIA SARONDE” SEBAGAI REPRESENTASI BRANDING UMKM KULINER KHAS GORONTALO
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
Penelitian ini mengkaji identitas visual merek Pia Saronde—salah satu produk kuliner khas Gorontalo—dengan menggunakan pendekatan semiotika yang berlandaskan teori Roland Barthes. Sebagai salah satu UMKM yang bergerak di sektor pangan, merek ini sangat bergantung pada peran logo untuk membentuk persepsi konsumen, memperkuat posisi merek, serta membedakannya dari produk lain dalam persaingan pasar. Penelitian ini bertujuan menelaah struktur visual yang membentuk logo, menginterpretasikan makna de...
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Pengujian Black-Box Dengan Teknik State Transition pada Sistem Appoinment Klinik Berbasis Web Citra Medica
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
Pengujian perangkat lunak merupakan tahap penting dalam memastikan kualitas dan keandalan sistem sebelum digunakan secara luas. Salah satu metode yang umum digunakan adalah black box testing, yaitu pengujian yang berfokus pada fungsionalitas perangkat lunak tanpa memperhatikan struktur internal kode. Dalam penelitian ini, metode black box testing diterapkan dengan menggunakan teknik state transition untuk menguji sistem appointment klinik berbasis web “Citra Medica”. Pengujian dilakukan dengan m...
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Analisis Efektivitas Desain User Interface Aplikasi JKN Mobile Berdasarkan Teori Usability Heuristic of UI Principles
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
This study evaluated the effectiveness of the JKN Mobile interface using Nielsen’s Usability Heuristic Principles to identify issues that affect clarity, consistency, and user navigation. The research applied a descriptive qualitative approach through interface observation and visual analysis, focusing on typography, layout, color usage, iconography, and feedback mechanisms. The findings showed that several essential elements of system status were not clearly presented, such as loading indicator...
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Hubungan Dukungan Keluarga dan Kualitas Hidup pada Pasien Diabetes Melitus di Rumah Sakit Santa Elisabeth Medan
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Diabetes mellitus is the second leading cause of death worldwide after cardiovascular disease. This condition causes physical and psychological burdens. Quality of life is influenced by various aspects, including the ongoing special needs of diabetes mellitus patients. Family support is a form of assistance provided by family members to provide physical and psychological comfort when someone is ill. This study aims to determine the relationship between family support and quality of life of diabe...
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ANALISIS KINERJA SISTEM AUTO TRACKING SINGLE AXIS PADA PANEL SURYA 10WP BERBASIS INTERNET OF THINGS (IoT) DENGAN PEMANTAUAN REAL-TIME
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
The increasing global energy demand drives the search for efficient and sustainable renewable energy solutions. Solar panels have become one of the most widely used technologies; however, their efficiency remains limited when installed in a static position. This research aims to analyze the performance of a single-axis auto tracking system on a 10WP solar panel integrated with the Internet of Things (IoT) for real-time monitoring, specifically in powering a portable powerbank. The research metho...
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Partially Homomorphic Encryption for Supporting Encrypted Data Retrieval in Relational Databases
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Relational databases store information in interconnected tables and are widely used for data management and retrieval. However, in certain environments, the original values stored in a relational database cannot be exposed during data retrieval. This limitation creates a challenge because common encryption methods only transform data for storage and do not support mathematical operations needed for value matching. Partially Homomorphic Encryption is a cryptographic approach that allows specific...
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