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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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Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial...
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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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PENGARUH KNOWLEDGE SHARING DAN PEMBERDAYAAN PEGAWAI TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING(STUDI PADA PEGAWAI DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK DAN PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KABUPATEN PEKALONGAN)
Innovation, Theory & Practice Management Journal
Vol 5
, No 1
(2026)
Penelitian ini bertujuan untuk menganalisis pengaruh knowledge sharing dan pemberdayaan pegawai terhadap kinerja pegawai melalui kepuasan kerja sebagai variabel intervening pegawai di Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Pekalongan. Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai di Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Pekalongan yang berjumlah...
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Multimodal Deep Learning for Pneumonia Detection Using Wearable Sensors: Toward an Edge-Cloud Framework
Journal of Computing Theories and Applications
Vol 3
, No 3
(2026)
Pneumonia remains a leading cause of morbidity and mortality worldwide, particularly in resource-limited settings and among elderly populations, where timely diagnosis and continuous monitoring are often constrained by limited clinical infrastructure. This study presents an edge–cloud–integrated framework for early pneumonia risk monitoring, leveraging multimodal wearable sensors and deep learning to support continuous short-duration monitoring. The proposed system is designed to operate in near...
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Analisis Kinerja Metode Long Short-Term Memory (LSTM) dalam Klasifikasi Sentimen Ulasan Pengguna Shopee
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
User reviews on the Shopee e-commerce platform represent an important source of information for understanding consumer perceptions of products and services. Sentiment analysis is commonly applied to classify user opinions into positive, neutral, and negative sentiment categories based on textual data. This study aims to analyze the performance of the Long Short-Term Memory (LSTM) method in sentiment classification of Shopee user reviews. The dataset used in this study consists of Indonesian-lang...
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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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Pengaruh Rasio Keuangan Terhadap Earning Per Share: Studi Sektor Makanan dan Minuman di Indonesia
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2026)
This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using mul...
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