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Analisis Sentimen X: Kegagalan Timnas ke Piala Dunia 2026 dengan Naive Bayes
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
The performance of the Indonesian National Team (Timnas) in the 2026 World Cup qualifications has triggered massive and diverse responses on social media, particularly on platform X. This study aims to identify and classify public sentiment regarding Timnas Indonesia's performance into positive, negative, and neutral categories using a data mining approach. Text data was processed through pre-processing stages, term weighting using TF-IDF, and the application of the Synthetic Minority Over-sampl...
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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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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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Perbedaan Kinerja Keuangan PT Ciputra Development Tbk dan PT Pakuwon Jati Tbk Tahun 2019-2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Rati...
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Analisis Prediksi Financial Distress Dengan Metode Altman Z-Score, Springate Dan Zmijewski Pada PT Sri Rejeki Isman Tbk Tahun 2019-2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the prediction of financial distress using the Altman Z-Score, Springate, and Zmijewski methods at PT Sri Rejeki Isman Tbk in 2019-2023. This type of research is descriptive research with a quantitative approach. Using secondary data with documentation techniques and literature studies in the form of related company financial reports, books, articles, journals and other publications related to the research topic. The sampling technique was carried out using a purposive...
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Analisis Kinerja BUMN dari Aspek Keuangan Berdasarkan Rasio Keuangan yang Tertuang di Dalam SK Menteri No. KEP-100/MBU/2002 Pada PT Adhi Karya (PERSERO) Tbk Periode 2019-2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the performance of state-owned enterprises (BUMN) from a financial aspect based on the financial ratios stated in the Ministerial Decree No. KEP-100/MBU/2002 at PT. Adhi Karya (Persero) Tbk for the 2019-2023 period. This type of research is quantitative descriptive research. Using secondary data in the form of related company financial reports. The sampling technique was carried out using the purposive sampling method and obtained 5 financial reports from the company P...
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Pengaruh Work Life Balance, Lingkungan Kerja Fisik dan Komunikasi Interpersonal Terhadap Kinerja Karyawan PT Daihatsu Jolo Abadi Kota Malang
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
The research findings indicate that, on a partial basis, only the Work-Life Balance variable has a significant effect on employee performance, with a significance value of 0.029 and a t-value of 2.311. In contrast, the Physical Work Environment and Interpersonal Communication variables show no significant impact, with significance values of 0.774 (t-value -0.290) and 0.217 (t-value 1.264), respectively. Simultaneously, the three variables do not exhibit a significant influence on performance, as...
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Pengaruh TATO, DER, CR, dan NPM Terhadap Perubahan Laba Pada Perusahaan Sub Sektor Batu Bara Yang Terdaftar di Bei Tahun 2020 - 2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to explain and also prove the hypothesis regarding the effect of total asset turnover (TATO), debt to equity ratio (DER), current ratio (CR), and net profit margin (NPM) on profit changes in coal sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The study uses quantitative research using purposive sampling techniques, the population is coal sub-sector companies and a sample of 32 financial reports from 8 companies in 2020-2023. The analytical techniques us...
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Perbedaan Return Saham Sebelum dan Sesudah Stock Split Pada Perusahaan Indeks LQ-45 di BEI Periode 2019-2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to determine whether there is a significant difference in stock returns before and after stock splits among companies listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A stock split is a corporate action believed to provide a positive signal to investors. This research uses a quantitative approach with an event study method. The sample consists of 14 companies that carried out stock splits while being listed in the LQ-45 Index. Stock ret...
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Analisis Biaya Diferensial dan Variable Costing dalam Pengambilan Keputusan Pesanan Khusus pada UMKM Batik Jumantara
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the application of differential costing and variable costing methods in making special order decisions at Batik Jumantara MSMEs. The method used is quantitative descriptive with a case study approach in the period 2024. The results of the study indicate that the differential costing approach is able to provide more accurate information on the evaluation of the benefits of special orders. By using the variable costing method, companies can separate fixed and variable co...
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